Results 231 to 240 of about 1,294 (260)

A Comparative Study of Alternative Indicators of Budgetary Slack

Managerial Finance, 1995
The objective of this study was to empirically test Wolf's [1971] proposed objective indicator against a subjective indicator of budgetary slack. This was accomplished by correlating two indicators of budgetary slack with each other and with each of the slack contributing factors identified in the literature.
John R. Leavins, Khursheed Omer, Arv Vilutis   +2 more
openaire   +1 more source

The incidence of budgetary slack: a field study exploration

Accounting, Auditing & Accountability Journal, 1997
Extends the investigation into the nature of the relation between participative budgeting and budgetary slack. The literature focusing on this association can be divided into two groups, the conclusions of which are inconsistent with one another. One camp argues that managers intentionally use participation to create slack, while the other argues that ...
Alan S. Dunk, Hector Perera
openaire   +1 more source

PERSEPSI BUDGETARY SLACK DALAM PANDANGAN AKUNTAN

METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
This research aims to analyze accountants' views on budgetary slack, focusing on the ethical aspects and their understanding. The research uses a quantitative approach with a quantitative descriptive type of research. The data uses primary data in the form of a questionnaire which was distributed to 10 respondents including practicing accountants and ...
Ilma Alya Zalyanti, Laras Pratiwi, Andre Wibowo, Sindi Fitri Diani   +3 more
openaire   +1 more source

Can honesty reminders reduce budgetary slack?

2020
This study investigates the effect of honesty reminders on budgetary slack. Based on the self-concept maintenance theory of Mazar, Amir, and Ariely (2008), I posit that honesty reminders can reduce budgetary slack by making people more aware of their own standards of honesty and lowering their dishonesty thresholds, resulting in more honest ...
openaire   +1 more source

Linkage of budgetary slack to discretionary accruals and the measurements and determinants of budgetary slack: the empirical evidence of listed companies in Thailand

This study firstly, investigates the linkage of budgetary slack to discretionary accruals as a result of earnings management; secondly, introduces and objective measurement of budgetary slack based ex post measure of firm's annual budget achievability with the exclusion of earnings mansgement through discretionary accruals rather than the traditional ...
openaire   +1 more source

Asymmetric information and excess budget: the influence of performance-based budgeting on budgetary slack in US states

International Review of Public Administration, 2021
Sung-Jin Park
exaly  

Exploring local government fiscal slack in a political-budgetary-managerial framework

Public Management Review, 2021
Wenchi Wei
exaly  

Budgeting, Psychological Contracts, and Budgetary Slack

SSRN Electronic Journal, 2015
Susanna Gallani, Ranjani Krishnan, Eric Jonathan Marinich, Michael D. Shields   +3 more
openaire   +1 more source

Budgetary Slack

Controlling, 2016
openaire   +1 more source

Can Honesty Reminders Reduce Dishonesty in Budgetary Slack?

Advances in Management Accounting, 2023
Chee Yeow Lim
exaly